MARC details
| 000 -LEADER |
| fixed length control field |
01756cam a22003014a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
| fixed length control field |
000918t2000 nyua erb 001 0 eng |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
| International Standard Book Number |
0471720372 (pbk. : alk. paper) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
| International Standard Book Number |
9780471720379 (pbk. : alk. paper) |
| 040 ## - CATALOGING SOURCE |
| Original cataloging agency |
DLC |
| Transcribing agency |
DLC |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
| Classification number |
HF5611 |
| Item number |
.I573 2000 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
| Classification number |
657.02'18 |
| Item number |
INT |
| 245 00 - TITLE STATEMENT |
| Title |
International accounting standards explained / |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
| Place of publication, distribution, etc |
New York : |
| Name of publisher, distributor, etc |
Wiley, |
| Date of publication, distribution, etc |
c2000. |
| 300 ## - PHYSICAL DESCRIPTION |
| Extent |
x, 473 p. ; |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
| Bibliography, etc |
Includes bibliographical references and index. |
| 520 ## - SUMMARY, ETC. |
| Summary, etc. |
An introduction to IASC and to the requirements of the IAS which outlines how the standards are used on a daily basis by companies in preparation of their financial statements. and offers a detailed description of the International Accounting Standards Committee and how it is structured. It examines the use of IAS from a practice orientation and looks at the main components of the financial statements, including questions of recognition and measurement of key financial statement items. There is also a discussion of the IASC Framework for the Preparation and Presentation of Financial Statements. The framework provides a foundation for the development of new standards and is used as reference for applying IAS in the absence of detailed application guidance.<br/> |
| 590 ## - Local Notes: Cataloguer & Date |
| Local note |
oif 30/03/15 |
| 591 ## - Local Note: Item Class (Ref/Loans/Arch): Loans |
| Local Note: Item Class |
Loans |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name as entry element |
Accounting |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name as entry element |
IAS |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name as entry element |
International accounting standards |
| 710 2# - ADDED ENTRY--CORPORATE NAME |
| Corporate name or jurisdiction name as entry element |
International Accounting Standards Committee. |
| 856 42 - ELECTRONIC LOCATION AND ACCESS |
| Uniform Resource Identifier |
http://www.loc.gov/catdir/description/wiley034/00048586.html |
| 856 42 - ELECTRONIC LOCATION AND ACCESS |
| Uniform Resource Identifier |
http://www.loc.gov/catdir/bios/wiley042/00048586.html |
| 856 4# - ELECTRONIC LOCATION AND ACCESS |
| Uniform Resource Identifier |
http://www.loc.gov/catdir/toc/onix05/00048586.html |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Monograph & others |
| 949 ## - LOCAL PROCESSING INFORMATION (Call No. /Shelf Ref) |
| Call No. /Shelf Ref |
657.02'18 INT |